THINGS TO KEEP IN MIND UNDER GST FOR YEAR END & NEW FINANCIAL YEAR A. Registration If the Registered person / eligible taxpayer wishes to opt for Composition Scheme under GST, then it can be done online in common portal by filing Form CMP-02 before 31st March of the financial year. Review that all the new place of business (if any) or closed business place (if any) have been incorporated in the GST Registration Certificate or not. If not, amend the GST registration certificate on an immediate basis.
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